Hollister Medical India Pvt. Ltd., New Delhi V. DCIT, Circle- 11(1), New Delhi

ITA 5900/DEL/2018

AI Insights

The case involves M/s. Hollister Medical India Pvt. Ltd., which appealed against the order dated 28.06.2018 of Ld. CIT(A)-35, New Delhi for the assessment year 2012-13. The appeal was heard by the Income Tax Appellate Tribunal, Delhi Bench 'C'. The assessee did not appear for the hearing, and previous notices were returned with the report that the assessee had left the address provided in the appeal form. Consequently, in the absence of the necessary orders and the non-appearance of the assessee, the tribunal dismissed the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113745 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 11-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 5900/Del/2018, A.Y. 2012-13 M/s. Hollister Medical India Pvt. Ltd. B-376, 3 rd Floor, Nirman Vihar, New Delhi PAN : AABCH8555K Vs. Dy. Commissioner of Income Tax, Circle-11(1), New Delhi Assessee by None Revenue by Shri Anuj Garg, Sr. DR Date of hearing: 28.03.2023 Date of Pronouncement: 28.03.2023 ORDER Per Anubhav Sharma, JM : Heard and perused the record. 2. The assessee has preferred this appeal against order dated 28.06.2018 of Ld. CIT(A)-35, New Delhi for the assessment year 2012-13. 3. As the case was called for hearing, non-appeared for the assessee. Record shows after institution of the appeal, none has appeared for the assessee on 18.11.2021 and 20.01.2022 when the appeal was listed for hearing. Notices 5900.Del.2018 Hollister Medical India Pvt. Ltd. 2 have been issued repeatedly and have been received back with report that assessee has left the address given in the form 36. 4. Record shows the grounds of appeal are available, however, the impugned order of Ld. CIT(A) and the assessment order are not available in the files as required. In absence of same, the appeal of assessee is dismissed in default. Order pronounced in the open court on 28 th March, 2023. Sd/- Sd/- (N.K.BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 28 th .03.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI